2021-11-05T17:07:49-05:00 2020-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 5665 SW MEADOWS RD SUITE 200 LAKE OSWEGO OR 97035 990 2020-01-01 911842787 B'NAI BRITH MEN'S CAMP ASSOCIATION BNAI 5033201588 6443 SW BEAVERTON HILLSDALE NO 23 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5033201588 2021-10-28 1 IRVING POTTER 999009999 DEBRA D SMITH P00646873 5036204489 2021-10-28 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z X IRVING POTTER 6443 SW BEAVERTON HILLSDALE NO 234 PORTLAND OR 97221 4854611 0 X WWW.BBCAMP.ORG X 1999 OR OPERATION OF B'NAI B'RITH CAMP AND SUPPORT OF ITS OPERATIONS AND DEVELOPMENT. 13 13 66 135 -95544 0 3010530 4527993 1122798 101161 142699 0 202154 -12863 4478181 4616291 0 0 0 0 1612111 1106232 0 0 447353 1237739 926755 2849850 2032987 1628331 2583304 9479677 12630093 1461705 2132064 8017972 10498029 X TO SUPPORT THE RESIDENT CAMPING PROGRAM OPERATED BY B'NAI BRITH CAMP LLC, BBMCA WORKS TO DEVELOP AND ENHANCE A COMMUNITY OF MEN DEDICATED TO ENSURING THE CAMP PROVIDES THE FINEST JEWISH CAMPING EXPERIENCE FOR KIDS OF ALL RELIGIOUS, ETHNIC, CULTURAL, AND FINANCIAL BACKGROUNDS. 1 0 779434 101161 OPERATION OF B'NAI B'RITH CAMP, A JEWISH RESIDENT CAMP LOCATED IN LINCOLN COUNTY, OREGON, ITS DAY CAMP PROGRAM AND ITS COMMUNITY BASED CHILDREN'S PROGRAMMING, INCLUDING THE PROVISION OF FINANCIAL AID TO CHILDREN WISHING TO ATTEND THE CAMP AND ALL COSTS ASSOCIATED WITH THE DEVELOPMENT AND MAINTENANCE OF THE CAMP'S FACILITIES AND SUPPORT OF YOUTH PROGRAMMING CONSISTENT WITH THE GOALS ESTABLISHED BY THE CAMP'S BOARD OF DIRECTORS. DUE TO THE COVID PANDEMIC, THE GOVERNOR MANDATED THE CLOSURE OF OREGON'S OVERNIGHT CAMPS IN 2020, WHICH FORCED OUR ORGANIZATION TO CANCEL ALL OVERNIGHT CAMP SESSIONS AND OVERNIGHT RETREATS AND EVENTS ON OUR CAMP-SITE. OUR PROGRAMS AND SERVICES TO THE COMMUNITY WERE DEEPLY IMPACTED IN 2020 DUE TO THE PANDEMIC. OVERNIGHT CAMP WAS ALLOWED TO OPERATE IN 2021. 426929 SUMMER FOOD SERVICE PROGRAM - A PARTNERSHIP WITH THE STATE OF OREGON, DEPARTMENT OF EDUCATION, TO PROVIDE MEALS TO CHILDREN AGED 1-18 YEARS. THIS PROGRAM HAS TYPICALLY OPERATED DURING THE SUMMER MONTHS HOWEVER, DURING THE COVID PANDEMIC THE PROGRAM WAS GRANTED WAIVERS BY THE USDA TO OPERATE ON AN EXTENDED BASIS. THIS WAIVER ALLOWED THE ASSOCIATION TO PROVIDE MEALS TO CHILDREN DURING THE SCHOOL YEAR, WHEN ACCESS TO SCHOOLS WAS GREATLY REDUCED. EVACUEE MEALS - THE ASSOCIATION HAS CONTRACTED WITH THE STATE OF OREGON, DEPARTMENT OF HUMAN SERVICES, TO PROVIDE THREE MEALS A DAY TO WILDFIRE SURVIVORS HOUSED IN LOCAL SHELTERS. 51358 YOUTH, TEEN, YOUNG ADULT AND FAMILY PROGRAMS - PROVIDES ENGAGEMENT OPPORTUNITIES FOR ALL AGES, OUTSIDE OF OUR SUMMER CAMP PROGRAM. 1257721 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 66 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X IRVING POTTER 5033201588 6443 SW BEAVERTON HILLSDALE NO 234 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5.00 X X 0 0 0 KYLE ROTENBERG PRESIDENT 2.00 X X 0 0 0 TODD ROSENTHAL SECRETARY 1.00 X X 0 0 0 KENNETH UNKELES TREASURER 2.00 X X 0 0 0 HOWARD LIEBREICH DIRECTOR 0.50 X 0 0 0 STEVE KANTOR DIRECTOR 0.50 X 0 0 0 DAN PITMAN DIRECTOR 1.00 X 0 0 0 JEFFREY WEINSTEIN DIRECTOR 2.00 X 0 0 0 STAN ROTENBERG DIRECTOR 0.50 X 0 0 0 STEVE RUDOLPH DIRECTOR 0.50 X 0 0 0 RYAN PITMAN DIRECTOR 0.50 X 0 0 0 JEFFREY WEITZ DIRECTOR 0.50 X 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 50.00 X 159375 0 21542 159375 0 21542 1 0 1 0 JHC COMMERCIAL LLC 11125 SW BARBUR BLVD PORTLAND OR 97219 CONSTRUCTION 546237 HAFT EXCAVATION PO BOX 382 OTIS ROSE LODGE OR 97368 CONSTRUCTION 334458 US FOODS 350S PACIFIC HWY WOODBURN OR 97071 FOOD SERVICE VENDOR 242348 3 182873 271800 4073320 1703526 4527993 CAMP FEES 713990 101161 101161 101161 69627 165171 -95544 -95544 -95544 128482 182873 73149 55333 55333 5919 0 5919 5919 INSURANCE SETTLEMENT 900099 21429 21429 21429 4616291 101161 -95544 82681 180916 113977 16282 50657 703016 402665 56502 243849 41010 25123 3314 12573 90870 45564 9450 35856 90420 55391 7307 27722 50311 1000 48658 653 40910 5570 18220 17120 9836 1190 8646 50951 7317 36917 6717 95305 28890 66415 4003 3953 50 5874 4450 1344 80 11941 41 11900 250255 245785 4470 63938 21808 16383 25747 KITCHEN 241652 241652 0 0 BAD DEBTS 25480 25480 0 0 PROGRAMMING 25334 16334 9000 0 MISCELLANEOUS 17485 8037 4844 4604 33480 4684 15717 13079 2032987 1257721 327913 447353 222597 728966 0 664687 1392440 9979 0 250 0 4273 11898549 1253602 7369661 10644947 475704 552035 19275 24956 9479677 12630093 178793 134305 290296 288680 225000 220000 764116 1481886 3500 7193 1461705 2132064 X 8017972 10252559 0 245470 8017972 10498029 9479677 12630093 X 2583304 -188467 85220 X 0 1 X 1 0 X 2231701 1141708 1264861 3010530 4527993 12176793 2231701 1141708 1264861 3010530 4527993 12176793 1395756 10781037 121770 160323 150270 221380 0 653743 115409 245046 0 360455 21429 21429 13212420 4387214 0.81600 0.87350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60910 25180 10554 96644 55000 5910 60910 1.00000 1 0 2689700 2689700 8345051 1007617 7337434 460694 65569 395125 339971 171435 168536 63133 8981 54152 10644947 DEPOSITS 1000 FUNDS HELD FOR OTHERS 6193 7193 X 4903914 287623 287623 4616291 0 4616291 2235390 238320 238320 1997070 35917 35917 2032987 PART V, LINE 4: THE ASSOCIATION HAS A BENEFICIAL INTEREST IN ENDOWMENT FUNDS THAT ARE HELD AT OREGON JEWISH COMMUNITY FOUNDATION (OJCF). THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. PART X, LINE 2: THE ASSOCIATION FOLLOWS US GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE ASSOCIATION RECOGNIZED ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2020, THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 73,149. RENTAL EXPENSES NETTED WITH REVENUE 165,171. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 49,303. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 73,149. RENTAL EXPENSES NETTED WITH REVENUE 165,171. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY 35,917. BB BASH 197920 128473 69447 42630 14796 GOLF TOURNAMENT 113435 54400 59035 9632 390 5701 311355 182873 128482 52262 390 20497 73149 55333 X X X X 0 0 0 1 0 0 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 159375 0 0 0 0 0 9563 0 11979 0 180917 0 0 0 PART I, LINE 5 CEO RECEIVES A BASE SALARY PLUS A POTENTIAL BONUS DETERMINED BY THE BOARD BASED ON OBJECTIVE CRITERIA ESTABLISHED ANNUALLY. TYPICALLY, CRITERIA INCLUDE, TOTAL NUMBER OF CAMPERS, MEETING THE FUNDRAISING GOAL, WHETHER THE AGENCY MEETS THE BOTTOM LINE OF ITS BUDGET AND A SUBJECTIVE EVALUATION, WITH EACH OF THE FOUR CATEGORIES GIVEN ESSENTIALLY EQUAL WEIGHT. IRVING POTTER DIRECTOR CONSTRUCTION-CABIN X 50000 50000 0 1 1 KYLE ROTENBERG DIRECTOR CONSTRUCTION-CABIN X 40000 30000 0 1 1 KEN UNKELES DIRECTOR CONSTRUCTION-CABIN X 70000 70000 0 1 1 HOWARD LIEBRIECH DIRECTOR CONSTRUCTION-CABIN X 70000 70000 0 1 1 220000 X 1 1550000 FMV X DISCOUNT ON LOAN 2 153276 FMV 0 0 0 FORM 990, PART III, LINE 2 WE BEGAN FEEDING: 1) CHILDREN IN LINCOLN COUNTY THROUGH THE SFSP/ USDA FOOD PROGRAM THAT WAS GIVEN EMERGENCY APPROVAL TO OPERATE DURING THE PANDEMIC TO FEED CHILDREN UNABLE TO ACCESS FOOD THEY NORMALLY RECEIVED FROM SCHOOL AND 2) WILDFIRE EVACUEE/SURVIVORS IN SHELTERS IN OUR AREA. FORM 990, PART VI, SECTION A, LINE 2 TWO DIRECTORS, DAN AND RYAN PITMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ALL DONORS WHO MADE DONATIONS OVER $100 ARE MEMBERS ENTITLED TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING, MEMBERS HAVE THE OPTION OF APPROVING THE NOMINATED LIST OF DIRECTORS. IF MEMBERS DO NOT APPROVE OF THE LIST OF DIRECTORS, THEY ARE ALLOWED TO GO THROUGH THE PROCESS OF ELECTING THE DIRECTORS AS STATED BY THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B STAFF REVIEWS 990 IN DRAFT FORM AND THEN PRESENTS TO THE BOARD WHO APPROVES THE FINAL DRAFT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL AGREEMENTS WITH ANY BOARD MEMBER ARE APPROVED BY THE CHAIRMAN OR PRESIDENT AND REVIEWED FOR COMPLIANCE WITH THE WRITTEN POLICIES. IN ADDITION, THE ORGANIZATION REQUIRES ITS CONFLICT OF INTEREST FORM TO BE FILLED OUT ANNUALLY AND THEN THE COMPLETED FORMS ARE DISTRIBUTED TO THE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, DATA ON COMPARABLE COMPENSATION IS OBTAINED FROM TWO NATIONAL AGENCIES INVOLVED WITH JEWISH CAMPING (THE FOUNDATION FOR JEWISH CAMP AND THE JCAMP 180). DATA IS ALSO OBTAINED FOR OTHER CAMPS AFFILIATED WITH THE JEWISH COMMUNITY CENTER ASSOCIATION (WITH WHICH THE CAMP IS ALSO AFFILIATED). THE CHAIRMAN ALSO MAKES PERSONAL CALLS TO LAY LEADERS OF AT LEAST TWO CAMPS OF COMPARABLE SIZE TO OBTAIN COMPARABLE INFORMATION DIRECTLY FROM THE LAY LEADER. THE CAMP'S OUTSIDE BUSINESS CONSULTANT, AN EMPLOYEE OF JCAMP 180, IS ALSO CONSULTED TO OBTAIN COMPARABLE PAY DATA FROM CAMPS WITH WHICH SHE WORKS (10 WEST COAST CAMPS). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND TAX RETURNS AVAILABLE AT THE ANNUAL MEETING AND THEY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT RECOVERY 35,917. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 49,303. B'NAI B'RITH CAMP LLC 6443 SW BEAVERTON HILLSDALE HWY PORTLAND OR 97221 OPERATION OF RESIDENT CAMP OR 2137005 779261 B'NAI B'RITH MENS CAMP ASSOCIATION